Up-to-date knowlegde of the main topics and proven methods in business and economics research is the key factor for success in both academia and business. Month by month, WiSt delivers this knowledge by presenting and discussing latest trends and current topics on the basis of models from the business and economics sciences. Language: German. For more information for authors and subscribers, see http://rsw.beck.de/cms/main?site=WiSt.
Models are a central component of science. They also play an important role in management research and teaching. Controversial discussions are, of course, often held about the reality of a model’s assumptions. On closer inspection, however, it...
Verlag C.H.Beck, München 2025
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Page 10 - 15
Against the background of the recent introduction of the complex and complicated regulations on minimum taxation for the member states of the European Union (EU), it is difficult for everyone affected to keep track or to adapt to new requirements...
Verlag C.H.Beck, München 2025
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Page 16 - 21
The German federal state financial equalization system was reorganized in 2020. The reform changed numerous details, but the main features and problems of the complex and non-transparent system remained the same. This article presents the various...
Verlag C.H.Beck, München 2025
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Page 22 - 29
Digitalization, big data and algorithms facilitate perfect price discrimination as personalized pricing. Data-driven algorithmic pricing combines automated and rule-based methods for identifying willingness to pay, setting prices and displaying...
Verlag C.H.Beck, München 2025
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Page 30 - 32
Verlag C.H.Beck, München 2025
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Page 33 - 36
Verlag C.H.Beck, München 2025
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Verlag C.H.Beck, München 2025
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Page 41 - 43
Volkswagen Group is increasingly under pressure, particularly from its Chinese competitor BYD. VW wants to turn to electromobility by 2030 with internal and external partners, while continuing to produce combustion engines. BYD strives for market...
Verlag C.H.Beck, München 2025
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Page 44 - 47
Following the experience with the corona pandemic, the legislator has now permanently given stock corporations the option of holding Annual General Meetings virtually. In addition, shareholders should be able to exercise their rights in full...
Make-or-buy analyses have been important for strategic corporate planning for many years. They are preferably used as part of economic planning and decision-making processes. As the competitive factor „sustainability“ has been gaining in...
Verlag C.H.Beck, München 2025
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Page 52 - 58
There are numerous formulas known in the theory of finance for determining business values and costs of capital. However, for their proper application, knowledge of their respective theoretical foundations is essential, as otherwise inconsistencies...